| Office Telephone (541) 346-5165 E-mail jrsmith@oregon.uoregon.edu Web Page http://darkwing.uoregon.edu/~jrmith/ Ph.D., Ohio State University, 1989 M.Acc., University of Tennessee, 1984 B.S.B.A., University of Tennessee, 1983 Specialties Accounting Information Systems Audit Strategy Auditor Litigation |
Recent Publications
"Allocating Audit Resources to Detect Fraud," with D. P. Newman and S. Rhoades, Review of Accounting
Studies, Fall 1996.
"Budgets as a Credible Threat: An Experimental Study of Cheap Talk and Forward Induction," Journal of Management Accounting Research, Fall 1994.
Working Papers
"Allocating Audit Resources to Minimize Organizational Losses Due to Theft," with D. P. Newman and J.
Park, Auditing: A Journal of Practice and Theory, 1996, under review.
"The Effect of Alternative Judicial Systems and Litigation Costs on Auditing," with D. Tidrick, The Accounting Review, 1996, under revision.
"Management Incentives, Golden Parachutes, and the Allocation of Acquisition Gains," with C.E. Lefanowicz and J.R. Robinson, 1996.
"Privity, Third-Party Incentives, and Due Care in Audit Litigation," with M. Alles, 1994.
Professor Smith's research focuses on economic modeling of the audit process and its environment. He examines the question of how auditors can perform better audits in an environment where fraud or theft might exist and how auditors' legal responsibility to users of financial statements affects the conduct of the audit.